Missouri 2024 Regular Session

Missouri Senate Bill SB962

Introduced
1/3/24  

Caption

Modifies provisions relating to earnings tax

Impact

The impact of SB962 on state laws is substantial as it not only modifies how cities can impose earnings taxes but also centralizes the decision-making power within local voter populations. By requiring regular referendums, the bill aims to enhance democratic accountability and ensure that taxes reflect the will of the citizens. If voters reject the continuation of the earnings tax, cities will no longer have the authority to impose it, shifting the financial landscape for many municipalities that rely on this source of revenue for funding local services and programs.

Summary

Senate Bill 962 introduces significant changes to the governance of earnings taxes within local municipalities in Missouri. It proposes to repeal and replace existing statutes that regulate the imposition of earnings taxes, which are taxes levied on wages and business profits earned within a city. The new framework mandates that cities with existing earnings taxes must seek voter approval at regular intervals to continue imposing these taxes. For cities with more than 400,000 inhabitants, this voting will need to occur every ten years, while smaller cities will conduct these votes every five years.

Contention

Notably, this bill has sparked debate among legislators and stakeholders regarding the balance of local control versus the state’s authority. Supporters argue that it empowers citizens to make decisions about their local taxes and fosters responsible governance, while critics contend that it may undermine stable revenue streams essential for city budgets. There are concerns that frequent voting on these taxes could lead to public confusion or reluctance to support necessary local services for fear of tax increases, thereby potentially jeopardizing long-term fiscal planning for cities that depend on earnings tax revenues.

Companion Bills

No companion bills found.

Previously Filed As

MO SB344

Modifies provisions relating to earnings tax

MO SB180

Authorizes the cities of Clinton and Lincoln to impose a sales tax for public safety

MO SB644

Modifies provisions relating to earnings taxes

MO SB550

Modifies provisions relating to sales taxes

MO SB186

Modifies provisions relating to public safety

MO SB514

Modifies provisions relating to taxation

MO SB304

Modifies provisions relating to charter schools

MO SB96

Modifies provisions relating to votes in political subdivisions

MO SB722

Modifies provisions relating to tax increment financing

MO SB247

Modifies provisions relating to taxation

Similar Bills

No similar bills found.